There are differences in construction, although I think these reflect who built them (i.e. Australian vs UK) and perhaps date rather than model, but all seat cushions are interchangeable from Series 2 to the end of Series 3 production, although there were differences in material and later S3 ones had rib stitching. (My 2a currently has S3 cushions including high backs as were optional on late S3.
John


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